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G.SANKARAN, S.L.PEERAN
Eagle Flask Industries (P. ) Ltd. – Appellant
Versus
Collector of Central Excise – Respondent


Advocates Appeared:
G. Vahanvati,S. Chakraborti

ORDER

S.L. Peeran, Member (J)

1. The appellants have sought for setting aside the order-in-appeal dated 10-10-1988 passed by the Collector of Central Excise (Appeals), Bombay by which he has upheld the order-in-original dated 30-10-1987 passed by the Assistant Collector of Central Excise, Pune.

2. The appellants are said to be manufacturers of articles of plastics and had sought for classification of the said products under Sub-heading 3922.90 and claimed exemption from duty under Notification No. 132/86 dated 1-3-1986 and also under Notification No. 172/86 dated 1-3-1986 which was duly approved by the Assistant Collector of Central Excise, Pune Division-I on 13-3-1986.

3. The Assistant Collector of Central Excise by show cause notice dated 28-11-1986 alleged that the composite products, mentioned in the Classification list filed by the appellants, were manufactured out of steel, plastics, aluminium and polyurethane foam but not exclusively of plastics and hence it was stated in the said notice that the products cannot be said to be articles of plastics. The appellants had taken a stand that the Assistant Collector did not have power to review his own order and submitted that the compo

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